问题 单项选择题

Are you dreaming of taking a trip on your own Here is some advice on how to make your once-in-a-lifetime journey and how to stay safe when you get there.
Before you begin to look at places, activities and plane tickets, you must set a budget. When you search through the websites about travelling, it can be so easy to add another week here or there, or choose an extra activity. Setting a budget can avoid creating a huge bill, which starts very small.
With so many countries on this planet it is difficult to decide where to go. By narrowing down your search to voluntary work or a relaxing holiday, you can save a lot of time looking through websites.
After deciding where to go, you need to research the country. Find out when each season is. It would be disappointing if you were taking part in an outdoor-based activity and it rained most days. Look into medical information, as you may need certain medicine for certain countries. Above all, make sure you can afford to go to this country and take part in the activities you have dreamt about. Don’t raise your hopes too high before you know for certain it is within your budget.
By carrying a credit (信用) card with you at all times it is possible to stop yourself getting lost. Mobile phones are very important as well. However, do not depend completely on them, since electronic machines can break without warning. Therefore, always carry a list of emergency (紧急情况) phone numbers, names and addresses. Finally, learn a little of the language. Do not expect that the people there speak your own language. After all, you are in their country.

The last paragraph mainly tells us ______.

A.reasons why mobile phones aren’t reliable
B.ways to stay safe when travelling alone
C.the importance of carrying a credit card
D.the advantages of learning a foreign language

答案

参考答案:B

解析: 最后一段包括A、B、C项的内容,但都属于B项独自安全旅行的方法。故选B。

问答题 简答题
单项选择题

某卷烟厂(位于市区)为增值税一般纳税人主要外购烟叶生产雪茄烟和烟丝,2009年8月发生下列业务:
(1)从农民手中收购烟叶,收购凭证上注明收购价1000000元,支付运费12000元,装卸费11500元,并取得了符合规定的运费发票;
(2)将上述购买烟叶中的(成本为300000元)一部分直接运往乙企业(位于县城,增值税一般纳税人)委托其加工烟丝,取得增值税专用发票,注明加工费122000元,乙企业代收代缴了消费税;
(3)甲卷烟厂将收回的烟丝50%出售,取得不含税价款400000元;另外的50%用来等价交换一批生产材料,材料入库,取得对方开具的专用发票,注明价款为420000元;
(4)本期收购烟叶剩余部分直接生产雪茄烟1600箱,本期销售1200箱给外省代理机构,取得不含税价款360000元;剩余雪茄烟全部用于交换修理备件,双方约定每箱按不含税价300元等价交换,双方均互开增值税专用发票;
(5)企业职工浴池领用本月从小规模纳税人购进时取得普通发票的劳保用品,成本8600元,领用上月购进时取得增值税专用发票和合法的运输发票的煤炭,成本34290元(包括买价31000元,运输成本1790元,装卸费1500元)。
(雪茄烟的消费税税率36%,烟丝的消费税税率为30%,本月取得的发票均在本月认证并抵扣;本期雪茄烟均价300元/箱,最高价350元/箱)
根据上述资料回答下列问题:

本期委托加工业务由乙企业代收代缴消费税( )元。

A.14940.17

B.180857.14

C.181857.14

D.182857.14